Who qualifies for the Tier 1 regular homestead in Mississippi?

You are under 65 and not in the disability tier. You own and live in the home as your primary residence on January 1, and you are head of a family. Your deed must be on file with the chancery clerk before January 7. You and your spouse must be current on Mississippi income tax and road and bridge privilege tax (car tags). A tax credit of up to $300 against the taxes on your home. The credit scales with value. Deadline: April 1 of the assessment year.

Who qualifies for the Tier 2 homestead (age 65 or totally disabled) in Mississippi?

You are at least 65, or totally disabled, on January 1. You own and live in the home, are head of a family, and you and your spouse are current on Mississippi income tax and car tag taxes. Proof of disability can be Social Security, Railroad Retirement, another approved federal act, a qualified retirement plan, IRS Schedule R, or detailed letters from two physicians. No tax on the first $7,500 of assessed value, which is the first $75,000 of true value. After the first year, the exemption can grow to cover most later increases in value. Deadline: April 1.

Who qualifies for the Tier 3 total exemption in Mississippi?

A veteran with an honorable discharge and a service-connected total disability, or the unremarried surviving spouse. Or an honorably discharged veteran who is at least 90 by January 1, or the unremarried surviving spouse. Or the unremarried surviving spouse of a service member who was killed or died on active duty, or of a reserve or National Guard member who was killed or died on active duty for training. No property tax on your qualifying homestead. Deadline: April 1.

Rules by state / Mississippi

Mississippi property tax, line by line.

Your county tax collector sends the bill, and city taxes are often on the same bill. Taxes are based on the value of your home as of January 1 and are due the following February 1.

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At a glance

Who sends the bill: The county tax collector. City taxes are often on the same bill.
When it comes: November or December of the assessment year.
When it's due: February 1 of the following year. If February 1 is a weekend or legal holiday, paying the following Monday is on time. 2026 assessments are due February 1, 2027.
Value is set as of: January 1, based on the owner of record
Limits on increases: There is no general cap for all homeowners. If you get the Tier 2 homestead (65 or older, or totally disabled), after the first year the exemption can grow to cover most later increases in value.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Tier 1 regular homestead

Who: You are under 65 and not in the disability tier. You own and live in the home as your primary residence on January 1, and you are head of a family. Your deed must be on file with the chancery clerk before January 7. You and your spouse must be current on Mississippi income tax and road and bridge privilege tax (car tags).
What you get: A tax credit of up to $300 against the taxes on your home. The credit scales with value.
How to apply: In person at your county tax assessor between January 1 and April 1. Bring your SSN or IRS ITIN, proof of ownership, and your vehicle tag numbers.
Deadline: April 1 of the assessment year.
If you're late: No. A claim after April 1 does not count for that year and does not produce a refund.
After that: One time. Reapply if ownership, occupancy, property description, marital status or eligibility changes, or when you move up a tier.

Source

Tier 2 homestead (age 65 or totally disabled)

Who: You are at least 65, or totally disabled, on January 1. You own and live in the home, are head of a family, and you and your spouse are current on Mississippi income tax and car tag taxes. Proof of disability can be Social Security, Railroad Retirement, another approved federal act, a qualified retirement plan, IRS Schedule R, or detailed letters from two physicians.
What you get: No tax on the first $7,500 of assessed value, which is the first $75,000 of true value. After the first year, the exemption can grow to cover most later increases in value.
How to apply: In person at your county tax assessor, with proof of age or disability. If you turn 65, reapply in the next January 1 to April 1 window to move up from Tier 1.
Deadline: April 1.
If you're late: No refund for a missed April 1. If you lose eligibility, you may have to repay exemptions already allowed.
After that: One time until your status changes. Turning 65 requires a new application to get Tier 2.

Source

Tier 3 total exemption

Who: A veteran with an honorable discharge and a service-connected total disability, or the unremarried surviving spouse. Or an honorably discharged veteran who is at least 90 by January 1, or the unremarried surviving spouse. Or the unremarried surviving spouse of a service member who was killed or died on active duty, or of a reserve or National Guard member who was killed or died on active duty for training.
What you get: No property tax on your qualifying homestead.
How to apply: In person at your county tax assessor, with the VA or casualty proof the office requires.
Deadline: April 1.
If you're late: If you miss April 1, you lose that assessment year. A disallowed claim can be billed back.
After that: One time until eligibility changes. Remarriage ends a surviving spouse claim. A change in VA status needs a new application.

Source

Think your value is too high?

Asking for a lower assessed value

Free review: Talk to your county tax assessor before the roll is equalized. It is free to ask.
Formal appeal: The county board of supervisors, sitting on the assessment roll.
Deadline: The objection period is when the roll is open. Ask your county tax assessor for the exact dates.
Good to know: The research does not say whether the board can raise your value, so assume it might. Ask the assessor about the dates and the process.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Tax above the $300 Tier 1 credit.
Tax on assessed value above the Tier 2 amount, except where the later-increase rule covers it.
Any homestead benefit if you or your spouse are behind on Mississippi income tax or car tag tax.
Taxes on a second home, or a home you did not own and live in on January 1.
Special fees that are not property taxes.

Fees such as solid waste are separate and are not covered by the homestead credit or exemptions. No statewide homestead exemption for special district assessments was found. If a homestead claim is disallowed, the tax is repaid to the taxing jurisdictions, including cities and separate school districts.

Watch out. If you lose eligibility or a claim is disallowed, you can be billed for prior-year tax. You must appear and sign the application at the assessor's office yourself.

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Rules checked October 28, 2026 against official Mississippi sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.